The body of the business plan should include detailed discussions of the following subjects:

I. Background and Purpose

A. History - a brief overview of the history of the company

B. Current Status of Company

C. The Product or Service Concept

D. Business Objectives

II. Market Analysis

A. Overall Industry or Market

B. Specific Market Segment

C. Competition

D. Sales Forecasts

III. Product or Service Development

A. Research and Development

B. Production Requirements and Process

C. Proprietary Features and Protections Thereof

D. Quality Assurance Measures

E. Contingency Plans

IV. Marketing

A. Survey Results

B. Marketing Strategy

C. Contingency Plans

V. Financial Data

A. Current Financial Position

B. Accounts Payable

C. Accounts Receivable

D. Cost Control Measures

E. Break-Even Analysis

F. Financial Ratios

G. Financial Projections

VI. Organization Structure and Management

A.    Key Personnel -- describe the qualifications and responsibilities of management.

Include, the quality of management as this is a key factor in obtaining debt or equity funding.

B. Other Personnel

C. Directors and Advisors

D. Professional Advisors.

E. Key Future Personnel

F. Forecasted Labor Force

VII. Ownership

A. Business Structure

B. Current Capitalization

C. Forecasted Capitalization -- how much money will be needed,  and used, as well as the percentage of ownership

     to be provided in exchange for the investment

D. Exit Strategy -- how and when investors will be able to get their money out of the business

E. Royalty or Licensing Arrangements

VIII. Risk Factors

Describe the key risks facing the company, including risks presented by:

A. Cost Overruns

B. Failure to Meet Production Deadlines

C. Problems with Labor, Suppliers, or Distributors

D. Sales Projections not Met

E. Unforeseen Industry Trends

F. Competition

G. Unforeseen Economic, Social, or Political Developments

H. Technological Developments

I. Inadequate Capital

J. Business Cycles

K. Other Risks

IX. Conclusion

A. Summary

B. Timetable for Funding and Future Developments

APPENDICES

A. Photograph of Product or Service

B. Sales and Profitability Objectives

C. Market Surveys

D. Production Flowchart

E. Marketing Materials

F. Advertisements

G. Press Releases

H. Historical Financial Statements

I. Table of Current Profit and Loss Statement

J. Projected Profit and Loss Statement

K. Cashflow Projections

L. Balance Sheet

M. Projected Balance Sheet

N. Asset Acquisition Schedule

O. Break-Even Statement

P. Key Contracts